Accounting English Today

Accounting English Today


Part C


Accounting Assumptions and Principles-1



Accounting assumption: 会计假设

Accounting principle: 会计原则

Accounting entity concept: 会计主体概念

Generally accepted accounting principles, GAAP: 公认会计原则

Going-concern assumption: 持续经营假设

Accounting period assumption：会计期间假设

Stable money-unit assumption: 稳定货币单位假设



1. The principles, which constitute the ground rules for financial reporting, are called generally accepted accounting principles, GAAP.

财务报告的基本原则叫公认会计原则。



2. GAAP consists of a series of concepts, assumptions, and principles.

公认会计原则是由一系列的概念，假设和原则构成的。



3. The major concept (assumption) is the concept of accounting entity. The other assumptions are the going-concern assumption, the accounting period assumption, and the stable money-unit assumption.

主要概念是会计主体概念，其他的假设有持续经营假设，会计期间假设，稳定货币单位假设。



4. An accounting entity is any economic organization, which controls resources and engages in economic activities.

会计主体是指任何一个掌握资源并从事经济活动的经济组织。



5. According to stable-money-unit assumption, accounting recording generally doesn’t consider the effect of inflation.

根据稳定货币单位假设，会计纪录中一般不考虑通货膨胀的影响。



Next time we will continue the Part D.

moth

英文其实比较好懂，翻译过来反而显得很生涩抽象。我觉得ACCOUNTING和IT教材，都是英文版好懂。

是的，还是看英文比较舒服的说

老杏

这个我们以前也讨论过，发现一般是第一次接触一个概念如果是中文，以后再见到觉得中文好理解;第一次如果是英文的，就觉得英文的好.

恩，有道理，难怪那些从小到大生长在国外的孩子，口语就是比我们好。